Abstract ABSTRACT: This paper discusses the effects of setting budget goals on task performance in different task situations. The main hypothesis developed from this analysis is that the effect of setting specific, difficult budget goals on task performance depends on the level of task uncertainty. Specifically, it is argued that, where task uncertainty is high, setting budget goals is less effective in promoting task performance than where task uncertainty is low. In addition, it is suggested that, although limited,-available evidence is consistent with this hypothesis. Finally, the research implications of the analysis are considered.

[This paper discusses the effects of setting budget goals on task performance in different task situations. The main hypothesis developed from this analysis is that the effect of setting specific, difficult budget goals on task performance depends on the level of task uncertainty. Specifically, it is argued that, where task uncertainty is high, setting budget goals is less effective in promoting task performance than where task uncertainty is low. In addition, it is suggested that, although limited, available evidence is consistent with this hypothesis. Finally, the research implications of the analysis are considered.]

Abstract ABSTRACT: This paper is concerned with the effect of different uses of accounting performance measures on the behavior of subordinates in different situations. It is argued that the incidence of dysfunctional behavior associated with different uses of accounting performance measures is a function of task uncertainty. The main hypotheses developed from the analysis are that a medium to high (medium to low) reliance on such measures minimizes the incidence of dysfunctional behavior in situations of low (high) task uncertainty. A number of subsidiary hypotheses are developed, and it is suggested that existing evidence is consistent with these hypotheses.